2 U.S.C. § 48
Section 48 · Certification of salary and mileage accounts
Amended 3 times on record
Applied in 3 court decisions — leading case Powell v. McCormack (1969)
Most recently applied in L & B Corp. v. Commissioner (November 1988)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Salary and mileage accounts of Representatives and Delegates shall be certified by the Speaker of the House of Representatives; and such certificates shall be conclusive upon all the departments and officers of the Government.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Codification
R.S. §47 derived from acts July 28, 1866, ch. 296, §17, 14 Stat. 323, and Jan. 22, 1818, ch. 5, §3, 3 Stat. 404.
R.S. §48 derived from act Sept. 30, 1850, ch. 90, §1, 9 Stat. 523.
R.S. §47 constitutes first clause and R.S. §48 constitutes remainder.
Amendments
2004—Pub. L. 108–447 substituted “of Representatives and Delegates shall be certified” for “of Senators shall be certified by the President of the Senate, and those of Representatives and Delegates”.